ACCTG 314 - Intermediate Financial Accounting I

Course Career Undergraduate
Units 3
Approved Hours 3-0-0
Fee index 6
Faculty Business
Department Accounting and Bus Analytics
Typically Offered either term

Description
First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 211 or 311 and ACCTG 222 or 322. Not open to students with credit in ACCTG 312 or 412. There is a consolidated exam for ACCTG 314. Students may not receive credit for both ACCTG 314 and ACCTG 414.